Maurice Quinlivan (Limerick City, Sinn Fein) | Oireachtas source

I thank the Minister for his presentation. I am standing in for Deputy Cullinane who unfortunately could not make it to the meeting.

There has been much discussion of the 9% VAT rate. Can the Minister clarify the legal position on the number of VAT rates permitted by the European Union? Is it the case that to increase the 9% rate to anything between 9% and 13.5% would require all products at the 9% rate, including newspapers, hairdressing and services, to increase? Can he confirm that a single product at 9% could legally be increased to 13.5%? As he knows, the EU is not very fond of what it calls the VAT gap in Ireland. Would any change require its permission? What analysis has the Minister's Department carried out on the costs and benefits of the 9% rate?

Will I pose all my questions together or allow the Minister to come in on each one?